EU Taxonomy
Maritime Alignment
The EU Taxonomy Regulation (2020/852) establishes a classification system for environmentally sustainable economic activities. For maritime companies, taxonomy alignment directly impacts access to green financing, investor confidence, and CSRD reporting requirements. We help shipowners and operators assess their activities against the taxonomy's technical screening criteria, ensuring credible green claims and competitive positioning in sustainable finance markets.
What is the EU Taxonomy?
The EU Taxonomy is a science-based classification system that defines criteria for economic activities to be considered environmentally sustainable. It establishes 6 environmental objectives: climate change mitigation, climate change adaptation, sustainable use of water and marine resources, transition to circular economy, pollution prevention and control, and protection of biodiversity and ecosystems.
For an activity to be taxonomy-aligned, it must: (1) substantially contribute to at least one objective, (2) do no significant harm (DNSH) to any other objective, and (3) comply with minimum social safeguards (OECD Guidelines, UN Guiding Principles). Maritime transport is covered under NACE code H50 — Water transport, with specific technical screening criteria for sea and coastal freight and passenger transport.
The Climate Delegated Act sets specific CO2 emission thresholds for vessels: ships must have direct (tailpipe) CO2 emissions per tonne-km 50% lower than the average reference value for heavy duty vehicles (for freight), or demonstrate zero direct emissions. Transitional activity criteria also apply: vessels operating with at least 50% of their energy from zero-emission fuels or plug-in power can qualify.
Taxonomy Assessment Framework
Maritime Taxonomy Criteria
The Climate Delegated Act defines specific technical screening criteria for maritime activities under the climate change mitigation objective. Understanding these criteria is essential for assessing taxonomy alignment.
Sea & Coastal Freight Transport (CCM 6.10)
Vessels with direct CO2 emissions per tonne-km 50% below the heavy-duty vehicle reference value, or vessels using 50%+ zero-emission fuels/plug-in power. Zero-emission vessels automatically qualify.
Sea & Coastal Passenger Transport (CCM 6.11)
Similar emission intensity thresholds apply. Hybrid and electric vessels with zero direct emissions in port operations receive favorable treatment. Shore power capability is a DNSH consideration.
Retrofitting of Vessels (CCM 6.12)
Retrofitting activities that reduce fuel consumption or CO2 emissions by at least 10% demonstrated through comparative analysis. Includes engine upgrades, hull modifications, wind-assisted propulsion, and alternative fuel conversions.
Port Infrastructure (CCM 6.16)
Infrastructure dedicated to enabling low-carbon maritime transport, including shore power installations, LNG bunkering facilities, hydrogen/ammonia refueling infrastructure, and electric charging for harbor craft.
Our EU Taxonomy Solutions
We provide end-to-end support for maritime companies navigating the EU Taxonomy, from initial eligibility screening through KPI calculation and green finance advisory.
Taxonomy Eligibility Screening
Systematic review of all maritime activities against taxonomy NACE codes to identify eligible activities and quantify their share of turnover, CapEx, and OpEx.
- Activity mapping to NACE codes
- Revenue stream classification
- CapEx & OpEx allocation
- Eligibility reporting preparation
Technical Screening Criteria Assessment
Detailed assessment of vessel performance against taxonomy emission thresholds, including CO2 intensity calculations and fuel pathway analysis.
- Vessel CO2 intensity calculation
- Emission threshold benchmarking
- Zero-emission fuel share analysis
- Technical criteria documentation
DNSH & Minimum Safeguards Review
Comprehensive Do No Significant Harm assessment across all 6 objectives and minimum safeguards verification covering OECD Guidelines and UN Guiding Principles.
- Climate adaptation risk assessment
- Water & marine resource impact
- Pollution prevention verification
- Human rights due diligence review
Taxonomy KPI Calculation
Accurate calculation of taxonomy-aligned KPIs (turnover, CapEx, OpEx percentages) ready for CSRD sustainability statement inclusion and investor reporting.
- Turnover allocation methodology
- CapEx taxonomy alignment
- OpEx taxonomy alignment
- KPI reconciliation & verification
Green Finance Advisory
Support for accessing taxonomy-aligned financing instruments including green bonds, sustainability-linked loans, and EU Green Bond Standard compliant issuances.
- Green bond framework development
- Sustainability-linked loan structuring
- Use of proceeds allocation
- Impact reporting & verification
Fleet Transition Planning
Strategic advisory on transitioning fleet activities toward taxonomy alignment through vessel upgrades, alternative fuel adoption, and newbuild specifications.
- Fleet taxonomy gap analysis
- Retrofit ROI assessment
- Newbuild specification advisory
- Transition roadmap development
Frequently Asked Questions
Common questions about our EU Taxonomy services and compliance requirements.
Yes, maritime shipping is covered under NACE code H50 in the Climate Delegated Act. Ships with zero direct emissions automatically qualify. Transitional activity criteria require vessels to derive 50% or more energy from zero-emission fuels or plug-in power to be taxonomy-aligned.
Related Solutions
Services that complement EU Taxonomy for comprehensive maritime compliance.
CSRD Reporting
Corporate Sustainability Reporting Directive compliance including double materiality assessment, ESRS data collection, and assurance readiness.
Learn moreCarbon Footprint
Scope 1-3 fleet emissions inventory, carbon footprint baseline, science-based target setting, and reduction strategy development.
Learn moreDouble Materiality
CSRD-mandated double materiality assessment including stakeholder engagement, impact analysis, and ESRS reporting scope definition.
Learn moreAssess Your Taxonomy Alignment
With green financing increasingly tied to EU Taxonomy criteria and CSRD mandating taxonomy KPI disclosure, understanding your maritime taxonomy alignment is essential for competitive access to sustainable capital.